PET - Plain English Taxonomy

Attribute:	BSL22599
Concept:	Liabilities Exposures Debt Securities Issued Amount
Label:	Debt securities
Concept Guidance:	This is the value of debt securities issued. These are transferable instruments evidencing a relationship of indebtedness. They are characterised by having a definable return that is not based on the economic performance of the issuing entity. Securities are classified as debt or equity in accordance with the relevant accounting standards.
Form-Specifc Guidance:	Calculate the original term for hybrid securities treated as liabilities using the period between issuance and the next call date. Calculate the residual term for hybrid securities treated as liabilities using the next call date.

Dimensions

Dimension	Member	Description
CategoryOfExposureDimension	(AssetBackedSecurities)	This dimension is used to segment data reported based on the categories of exposures. The information reported relates to a financial security backed by a loan, lease or receivables against assets.
ResidualTermToMaturityDimension	(LTE1Y)	This dimension categorises the reported data according to the residual term to maturity. The reported information relates to items that have a term to maturity of less than or equal to 12 months.

Dimension

Member

Description

CategoryOfExposureDimension

(AssetBackedSecurities)

This dimension is used to segment data reported based on the categories of exposures.
The information reported relates to a financial security backed by a loan, lease or receivables against assets.

ResidualTermToMaturityDimension

(LTE1Y)

This dimension categorises the reported data according to the residual term to maturity.
The reported information relates to items that have a term to maturity of less than or equal to 12 months.